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2022-03-31-accounts

Report and Financial Statements

For the year ended 31[st] March 2022

Barnet Mencap

A company Limited by Guarantee

Charity number 1089388

Company number 04274621

BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31�� March 2022

CONTENTS
Legal and Administrative Details for the Year Ended 31�� March 2022 3
Trustees’ Annual Report for the Year Ended 31�� March 2022
ØChair’s Report 4
ØObjectives and Activities 5-6
ØAchievements and Performance 7-14
ØFinancial Review 15
ØPrincipal Risks and Uncertainties 16
ØPlans for the Future 17
ØStructure, Governance and Management 18-20
Independent Auditors’ Report 21-24
Statement of Financial Activities 25
(incorporating an income and expenditure account)
Balance Sheet 26
Statement of Cash Flows 27
Notes to the Financial Statements 28-43

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31�� March 2022

Legal and Administrative Details for the Year Ended 31�� March 2022

Status: Registered as a company limited by guarantee (No. 04274621) on Registered as a company limited by guarantee (No. 04274621) on
21 August 2001, and as a charity (No.1089388) on 19 November
2001.
Barnet Mencap took over the activities of the Borough of Barnet
Society for Mentally Handicapped Children and Adults (charity
number 245086) on 1 April 2003.
The Directors are Trustees for the purposes of Charity Law.
In the event of the company being wound up, the liability of
Members is limited to £1 per member of the company.
Charity Number 1089388
Company Number 04274621
Registered Office 35 Hendon Lane
and Business Address Finchley
London
N3 1RT
Board of Directors Sheila Oliver Chair
Cristina Sarb Vice Chair
Mike Wiffen Honorary Treasurer
Kinjal Amin
Prithma Athwal-Shah (Appointed 24� November 2021)
Meg Kirk
Faib Riley
Kate Tokley (Appointed 24� November 2021)
Papiya Chatterjee (Co-opted 7�� January 2022)
Emmet Giltrap (Co-opted 7�� January 2022)
Chief Executive Ray Booth
Company Secretary Ray Booth
Bankers CAF Bank Ltd
25 Kings Hill Avenue
Kings Hill
West Malling
Kent ME19 4JQ
Auditors: Goldwins Limited
75 Maygrove Road
West Hampstead
London NW6 2EG

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31�� March 2022

Chair’s Report

As the Board re-elected me as Chair for the year 2021-22, I have been very pleased to continue working with our CEO, his staff and the Board on the sustainment and development of Barnet Mencap through a challenging year.

We are very pleased that all our existing Board Members continued during the year, and we were also very fortunate to co-opt two new Trustees in January 2022, who will bring new expertise and diversity to our Team. They will also participate in the HR and Finance Sub Committees which continue to work very productively.

I am pleased to report that financially we have closed the year in a strong position. This was due to working positively with our Local Authority partners who value the services we provide, successfully securing seven grants, fundraising and overall sound financial management. We plan to use part of the surplus which we have built up to deal with one of our biggest challenges - recruitment and retention.

As can be seen from this Annual Report, Barnet Mencap continues to successfully provide services which are very much valued by our service users and other stakeholders. Partnership working continues to be very important and in early 2022, the new premises which we share with Age Concern opened and is being used as a base for many of our community activities. We are particularly fortunate as this now gives us a base in a different part of the borough and know that there will be opportunities to work in partnership with Age Concern who use it for their dementia services.

During the year we have also been looking to the future and, led by our CEO, worked together to develop the Business Plan for 2022- 2025. We have used the views of our service users, our experience, particularly over the last two years, and a risk-based approach to develop a plan which can be monitored, reviewed and adapted according to changing circumstances. The Plan will be regularly reviewed at our Board and Sub Committee meetings and the Governance Code has been a invaluable tool in developing a Board workplan which will provide us with appropriate assurance. We will be concentrating particularly on engaging more with our service users, improving performance our Equality and Diversity targets, and doing everything possible to recruit and retain the best possible staff.

As Chair I am very proud of the services Barnet Mencap has provided over the past year and look forward to our Board continuing to work with our CEO and staff team to provide the best possible services and create a sustainable future for the benefit of all our stakeholders.

Sheila Oliver Chair of Trustees

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31�� March 2022

OBJECTIVES AND ACTIVITIES

The trustees, who are also directors under company law, present their report and financial statements for the year ended 31 March 2022

The trustees confirm that the financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice- Accounting and Reporting by Charities: SORP, applicable to charities preparing their accounts in accordance with FRS 102.

  1. The purpose of Barnet Mencap is to promote its charitable objectives so that it can respond to the needs of people with learning disabilities and/or additional disabilities, their families and carers. Barnet Mencap operates in the London Borough of Barnet.

  2. Barnet Mencap provides services and support for children and adults with learning disabilities and/or autism. These services include parenting programmes, advice and information for parent carers, short breaks for children and adults and a leisure and learning project. It provides advice, information, support, housing and outreach for adults. Barnet Mencap also works to support employment opportunities and to increase public awareness and understanding of the problems and abilities of people with learning disabilities and their families. Barnet Mencap has a project to increase the reporting of hate crimes. There is a pre-assessment screening programme and support for autistic people.

  3. Barnet Mencap’s activities have been carried out to help meet the needs of people with learning disabilities and their families for the public benefit. The trustees understand their responsibility to keep this public benefit central to the work and activities.

  4. Children and adults with learning disabilities continue to face significant barriers to their full and equal participation in society. Poverty, discrimination, social isolation and health inequalities are common and enduring features of their lives. Barnet Mencap’s services are provided to increase opportunities for people to build on their strengths, and support them to develop skills to be active citizens in their community. Through advice and information, staff support enables them to live as independently with as much control as possible.

  5. Barnet Mencap employs staff to provide services and support, and funds its work through contracts, grants and general fundraising. The organisation sets out its strategy in its Business Plan. It sees the rights of children and adults with learning disabilities, and their carers, as the starting point for recognising the need for services and support. The strategy is to ensure that there is good early years support, both practical and emotional, to help children under five thrive, be healthy and be ready for school. Adults and older children with learning disabilities need advice and information to make choices about what is important to them, to feel safe and to have good physical and mental health and quality of life.

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31�� March 2022

OBJECTIVES AND ACTIVITIES (continued)

Barnet Mencap works in partnership with statutory and voluntary organisations to bring about strategic change. Each project has a Development Plan which sets out aims that contribute to the long term objectives and helps the organisation monitor progress, recognise its achievements, and respond where there are delays or obstacles to its strategy.

  1. Development Plans see success in terms of increasing the number of beneficiaries, their satisfaction, the quality of the services and support provided, and their effectiveness in promoting wellbeing and independence. The Board monitors the Development .

  2. Barnet Mencap ensures that it has sufficient staff and volunteers to provide support effectively, and that staff and volunteers have the training, supervision and support to maintain and develop quality services.

Volunteers returned to the office and community services for adults and children during 2021-22. Measurement issues, including attributing an economic value to the contribution of general volunteers, prevent the inclusion of their contribution in the statement of financial activities.

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31�� March 2022

ACHIEVEMENTS AND PERFORMANCE

In the year 2021-22 Barnet Mencap provided its core services:

The Covid-19 pandemic continued to have an impact on the delivery of services.

Services had to adapt so that they could maintain support for children and adults with learning disabilities and/or autism. But most of the services re-established face-to-face support following the second lockdown.

Please see table overleaf.

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BARNET MENCAP

(A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31�� March 2022

ACHIEVEMENTS AND PERFORMANCE (continued)

----- Start of picture text -----
Inputs Activities Outputs Outcomes Impacts
£62,200 Information, Staff provide information, advice and guidance for the parent Parent carers will have Parents have improved
Advice and carers of disabled children; as well as workshops. The service the advice and economic circumstances, are
Guidance for is commissioned by Barnet council. information they need to supported with appeals and
parent carers support their child and disputes and are signposted
In 2021-22 staff were able to see families in person again but maintain family life. to other services.
continued to also support families remotely, by phone or
They will feel confident
online. 340 parent carers were supported, 8 more than the that their child is able to
previous year. This again surpassed the target of 240 parent
thrive in education,
carers. The new Open Door grant meant that Barnet Mencap
socially and are healthy,
could re-establish a dedicated service for children under five.
and know how to access
the support they need.
£39,400 Parenting Over the year, staff ran parenting programmes which were Parent carers learn skills Parent carers feel more
Programmes held online. 126 parents were supported by the parenting that help them in their confident in their role and
project. This is 51 more than 2020-21. The staff introduced role and increase their their ability to access support
two new programmes, Family Links and E-Pats (Early Positive knowledge about their when they need it. They also
Approaches to Support), which replaced Triple P. The help line child’s behaviour, health, develop connections with
supported parents. Staff supported parent carers over the eating and sleeping other parent carers, and
phone who were struggling to manage at home during the patterns. often sustain these after the
pandemic. course has ended.
Staff are also involved in forums to develop the Local Offer,
and the Early Help Hubs, and the Special Educational Needs
and/or Disabilities Partnership Board.
----- End of picture text -----

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BARNET MENCAP

(A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31�� March 2022

ACHIEVEMENTS AND PERFORMANCE (continued)

----- Start of picture text -----
Inputs Activities Outputs Outcomes Impacts
£63,600 Short Breaks for Take a Break (TAB) provides short breaks for disabled children Children develop new Children have opportunities
Children and and their families. The breaks take place in the community or interests; parents get a to develop skills, make friends
young people the family home. short break from their and have fun. Parent carers
caring responsibilities. are able to have time for
The TAB team provided a service for 38 disabled children, themselves in a way that best
compared to 31 in 2020-21. It has been a difficult year. suits them
Families have slowly grown in confidence to use the service as
lockdowns have ended, but it has not been easy to recruit and
retain staff for the times they are most needed. Barnet
Mencap is committed to providing Short breaks but will need
to keep its model under review so that the service has a
financially viable future.
£171,200 Leisure and The Community Opportunities Project (COPs), which People have had fun and People have developed skills
Learning Projects comprises Springboard and Fit2gether, facilitate leisure and learnt skills. They report and relationships which have
learning projects and develops peer support as part of the the benefits of meeting helped them to remain as
Bright Futures contract. new people, feeling independent as possible.
fitter and less isolated.
COPs provided support for 128 people during the year, People will have improved
compared to 82 the previous year. Activities included, cook physical and mental health.
and eat, cultural evenings, meals, day trips, choir, dance, and
drama. There were 14 peer support groups. 13 people took up
volunteering. More people have high needs with 67 having 1:1
Support.
----- End of picture text -----

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BARNET MENCAP

(A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31�� March 2022

ACHIEVEMENTS AND PERFORMANCE (continued)

----- Start of picture text -----
Inputs Activities Outputs Outcomes Impacts
There were 21 online activities which had 733 views. A total of Mainstream services have a
357 people took part in COPs’ activities and online programme, better understanding of
7 more than last year. COPs attracted 34 new people. COPs has people with learning
developed new partnerships to help develop its work, with disabilities and autism, what
Heath Hands, visiting Hampsted Heath, and 2econd Chance, to is important to them and the
develop peoples skills and confidence with IT. support they need. People
with learning disabilities
Barnet Mencap is negotiating with the council over a bigger
directly deliver this message.
budget for COPs, as it starts to expand its programme again
following the lockdowns.
The Have Your Say group continued to meet online, and 51
people took part in 2021-22.
£583,700 Housing and Equality Housing’s Community Link Workers provide support Tenants live as People benefit from having a
Support for tenants in their own homes, in the shared houses, and as independently as secure home. They have the
part of an outreach service. There has been a slight increase in possible in the information and advice to
the number of clients supported, 73 this year compared to 69 community; they do this make choices; to live valued
last year. by learning and lives in the community; to
maintaining skills, and remain safe, healthy and
Staff also provide a housing management service for the three
taking opportunities to active; and to contribute to
houses, and collect rents. develop friendships and their communities.
relationships through
The team submitted a tender for the Accommodation and
work and volunteering.
Support contract, and were successful in getting a new five
year contract. The council awarded a small financial uplift.
----- End of picture text -----

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BARNET MENCAP

(A Company Limited by Guarantee)

Trustees’ Annual Report for year ended 31�� March 2022

ACHIEVEMENTS AND PERFORMANCE (continued)

----- Start of picture text -----
Inputs Activities Outputs Outcomes Impacts
£87,400 Autism The Autism Service has developed a hybrid model, which means the team can
see people in-person or online. There has been a huge increase in referrals to
the team, 317, compared with 103 the previous year. Barnet Mencap has
worked with the councils Autism lead, and it has shown how its work helps to
implement the borough –wide autism Action Plan, for example, how to
increase the public’s understanding and acceptance of autism, and ways to
improve how the Criminal Justice System works for autistic people.
Autistic people often face barriers when trying to access Mental health
Services. Barnet Mencap has been working with Mind in Barnet and Resources
for Autism to see how this can change and to also provide specialist
counselling services. Staff have also worked to ensure autistic people's needs
are addressed in the New Suicide Prevention Strategy.
£29,700 Hate Crime The end of lockdowns meant the Project could once again hold events in-person.
Hate Crime Week was busy, with stalls on high streets and bus stations. The
highest ever number of disability hate crimes, 23, were recorded in Barnet in
2021. The Hate Crime Reporting Coordinator has worked hard to train staff
about the importance of recording hate crimes and incidents and supporting
victims. To help raise awareness of this, Barnet Mencap worked with Why Me, a
restorative justice charity, and Middlesex University, who produced short films to
help to help bring alive the issues faced by disabled people. Barnet Mencap also
worked with Solace, to help develop the links between domestic abuse and
safeguarding. Small Steps trained Barnet Mencap's staff to sport the signs of far-
right extremism and how to tackle it. The Coordinator has developed the Safe
Places project, and now has venues across the borough.
£47,000 Short breaks for Barnet Mencap introduced a new Day Breaks Service for adults with learning People learn new Family and carers have
Adults with disabilities. skills and try new regular short breaks as
Learning activities part of a package that
disabilities an helps them to sustain
autistic adults their caring role.
----- End of picture text -----

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31�� March 2022

ACHIEVEMENTS AND PERFORMANCE (continued)

Barnet Mencap sets out its objectives for the year in the Development Plans. These were used by the teams to guide their work. In April 2021, the Bright Futures contract entered its penultimate year. As well as the COPs service, Bright Futures delivers other key services to autistic adults and adults with learning disabilities.

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31�� March 2022

ACHIEVEMENTS AND PERFORMANCE (continued)

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31�� March 2022

ACHIEVEMENTS AND PERFORMANCE (continued)

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31�� March 2022

FINANCIAL REVIEW

Barnet Mencap had another excellent year financially in 2021/22, finishing with a net in-year surplus of £206,210, and our unrestricted reserves increased by £169,973 to £604,786. Of these unrestricted reserves the Board has designated £222,343 for specific purposes leaving our usable reserves at a healthy £382,443, around £116,000 more than twelve months ago.

Our main source of funding remains the London Borough of Barnet, mainly through contracts which accounted for 45% of our income (51% in 2020/21) which increased overall by around £50,000 in 2021/22. Grants from the Council added a further 9% (6% in 2020/21) to our income. The charity maintains a close watch on opportunities to bid for further contracts and grants and has had some excellent results during the year.

The results achieved in 2021/22 continued to reflect our improved approach to budgeting and financial management. Zero-based budgeting has enabled us to eliminate unnecessary expenditure and more timely information has enabled us to react more quickly to adverse situations. The market value of our investments increased again, and we have now more than recovered the position at the end of 2019/20.

Other than contracts and grants we have been seeking to increase our resources through fundraising, donations and/or sponsorship for specific projects, and has taken advantage of funding made available by the Government in respect of Covid-19. However although the worst impact of the pandemic appears to be past we are facing severe increases in the cost of living, through energy prices in particular but with predictions for annual inflation reaching as much as 23%, which we have not experienced since the 1980s. This impacts us as an organization but also our client group and staff as their real income is reduced. Furthermore the social care sector is suffering a recruitment crisis and a lack of adequate funding.

Reserves Policy

Barnet Mencap has determined that its level of unrestricted usable reserves should be in the region of two to three months of annual unrestricted expenditure. As stated above our usable reserves stood at £382,443 at 31 March 2022 which falls above the policy requirement. The Board will be considering further use of these reserves, but bearing in mind the uncertainties referred to in the previous paragraph above.

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31�� March 2022

PRINCIPAL RISKS AND UNCERTAINTIES

Barnet Mencap faces a number of risks and uncertainties. It produces a Risk Register to help identify and manage these risks, including:-

1. Recruitment and Retention

Like many care organisations, Barnet Mencap has struggled to recruit and retain the staff it needs. There were key departures, with the Take A Break and Engagement Coordinators leaving, as well as from the Equality Housing Team. Barnet Mencap is exploring measures to make itself an attractive place to work, reviewing salaries and other measures, and focusing on staff wellbeing.

  1. The Covid pandemic continues to have an impact on health and care services. It has affected the number of people using the Take a Break and COPs services and this reduced their income. Most staff had Covid vaccines and boosters but a small number would not be vaccinated. The threat, and the retraction of compulsory vaccination caused upset during the winter and spring.

Over the year, some staff worked from home but most have successfully returned to the office for part of the week on a rota basis. Testing has enabled staff to mitigate the risks of Covid.

  1. Performance

It has been difficult to get people with learning disabilities and autism into paid jobs and training. A new plan has been agreed with the council to improve performance in this important part of the Bright Futures service

4. Care Quality Commission (CQC)

In 2021-22, Barnet Mencap made changes to its CQC registration. It is registered to provide personal care. Barnet Mencap Equality Housing’s service is now covered by this registration. The Project Managers are applying to be Registered Managers for Equality Housing and Take a Break.

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31�� March 2022

PLANS FOR THE FUTURE

Barnet Mencap implemented a new Business Plan and Funding Strategy from April 2022. These documents set out what the organisation wants to achieve over the next three years, and how these activities will be paid for. It sets out the services Barnet Mencap wants to provide, and new areas of work staff would like to undertake.

There will be a new Communications Strategy and we will utilise the expertise within the organisation and input from the Media Trust to help with this.

The tenders for Bright Futures and the Children’s Services are expected next year. Barnet Mencap will bid and wants to continue delivering these services. Staff will also work hard to develop TAB (Take a Break) during the post-lock down phase of the pandemic.

More attention will be given to recruiting and retaining the staff needed to provide the support and services. The staffing survey will ask teams for their views and suggestions about what would help. Pay and conditions will be reviewed further with proposals to refurbish the office, explore additional funding, and to manage the volume and complexity of the workloads.

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31�� March 2022

STRUCTURE, GOVERNANCE, MANAGEMENT

  1. Barnet Mencap is a registered charity No. 1089388 and a company limited by guarantee No. 04274621. It is governed by a Memorandum and Articles of Association and uses a Membership model.

  2. There are eight Trustees on the Board, who are also the Directors, in addition to two coopted members. The Board meets at least four times a year at Ordinary Trustee Meetings. It sets the strategic direction for the organisation and has the overall responsibility for the running of Barnet Mencap, which is delegated on a day-to-day operational basis to the Chief Executive, Ray Booth.

  3. New directors follow a written Induction Policy. They have a mentor - an experienced director - and there is a training plan for the whole Board. Child Protection and Safeguarding Adults at Risk are compulsory courses.

  4. In January 2022, the following roles were voted by the Board:

  5. Chair of Trustees role was appointed to Sheila Oliver.

  6. Vice Chair role was appointed to Cristina Sarb.

  7. Treasurer role was appointed to Mike Wiffen.

  8. The Chief Executive has a Board approved annual "Key Objectives" document and has Quarterly Reviews with the Chair of Trustees to examine progress towards the annual objectives as well as challenge and support for his leadership of the organisation.

  9. The agenda at each Trustee Ordinary Board meeting includes:

  10. A report from the Chief Executive, summarising key events, new developments and progress regarding the annual Work Programme.

  11. A finance report, prepared by the Treasurer, with an update on the budget position, reserves, investment news and consideration of financial risks, as well as the annual accounts, which are presented to the Board for approval.

  12. A HR report, prepared by the Vice Chair, with an update on Policies and staffing issues and improvements.

  13. Barnet Mencap's two sub-committees (Human Resources and Finance) have the Board represented by a Quorum of two Directors as well as Senior Managers and the CEO in attendance.

  14. Trustees meet with Managers formally through Committees or informally at publicity or fundraising events for the charity.

  15. The Board reviewed how well it complies with the Charity Governance Code and, based on this, set out areas for improvement in its workplan.

  16. The Board makes decisions at each meeting based on reports from the Chief Executive and recommendations from the Finance Committee and HR Committee. The directors hear reports from a senior manager at the beginning of Ordinary Board meetings.

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31�� March 2022

STRUCTURE, GOVERNANCE, MANAGEMENT (continued)

  1. Governance is addressed continuously by working through the Charity Commission “Code Of Governance” and at an annual Trustee Away Day where the Chief Executive is invited to participate as Trustees review and populate the strategic assessment and impact.

  2. The Board sets pay and remuneration following discussions and recommendations to the full Board at Ordinary Meeting by both sub-committees, for all paid staff each year. A general pay increase was made, backdated to April 2021 and a further award made from April 2022. Pay scales and progression are also being reviewed in 2022/23

The financial situation meant a general pay increase could not be made in April 2020.

  1. Barnet Mencap continues to have a strong commitment to partnership working and will continue to look at external partnerships throughout 2022. The organisation works with Royal Mencap Society on a number of projects and through the Me20 group, a national group of Mencap members.

Barnet Mencap was an active member of the Adults’ Liaison Group. These were set up at the beginning of the pandemic, to coordinate the efforts of the voluntary sector in its efforts to support local residents. They have continued to meet over the year and have been a key driver to develop work with the statutory services and across the voluntary and community sector.

Locally, Barnet Mencap is part of the Wellbeing Hub’s Steering Group, the Chief Executives’ Network and a member organisation of Healthwatch Barnet, and continues to actively pursue tenders and contracts as a partner, where this will benefit children and adults with learning disabilities and/or autism and family carers.

Statement of responsibilities of the trustees

The trustees (who are also directors of charitable company for the purposes of company law) are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

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BARNET MENCAP (A Company Limited by Guarantee) Trustees’ Annual Report for year ended 31�� March 2022

STRUCTURE, GOVERNANCE, MANAGEMENT (continued)

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 March 2022 was eight (2021:six). The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

Statement as to disclosure to our auditors

In so far as the trustees are aware:

Auditors

Goldwins limited were re-appointed as the auditors of the charitable company during the year and have expressed their willingness to continue in that capacity.

The trustees’ annual report has been approved by the trustees on 27�� September 2022 and signed on their behalf by:

….......................................................

Sheila Oliver, Chair of Trustees

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BARNET MENCAP (A Company Limited by Guarantee)

Independent Auditor’s Report to the Members of Barnet Mencap

Opinion

We have audited the financial statements of Barnet Mencap (the ‘Charity’) for the year ended 31 March 2022 which comprise the Statement of Financial Activities, the Balance Sheet, statement of cash flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditorʼs responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRCʼs Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report other than the financial statements and our auditorʼs report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

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BARNET MENCAP (A Company Limited by Guarantee)

Independent Auditor’s Report to the Members of Barnet Mencap

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the Charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Annual Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of the trustees

As explained more fully in the trusteesʼ responsibilities statement, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the Charityʼs ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the Charity or to cease operations, or have no realistic alternative but to do so.

22

BARNET MENCAP (A Company Limited by Guarantee)

Independent Auditor’s Report to the Members of Barnet Mencap

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditorʼs report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Councilʼs website at: [www.frc.org.uk/auditorsresponsibilities]. This description forms part of our auditorʼs report.

23

BARNET MENCAP (A Company Limited by Guarantee)

Independent Auditor’s Report to the Members of Barnet Mencap

Use of our report

This report is made solely to the Charityʼs members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Charityʼs members those matters we are required to state to them in an auditorʼs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charity and the Charityʼs members as a body, for our audit work, for this report, or for the opinions we have formed.

Anthony Epton (Senior Statutory Auditor) for and on behalf of Goldwins Limited Statutory Auditor Chartered Accountants 75 Maygrove Road West Hampstead London NW6 2EG

7 October 2022

24

BARNET MENCAP

Statement of Financial Activities (incorporating an income and expenditure account) For the year ended 31 March 2022

Note
Income from:
Donations, subscriptions and legacies
3
Charitable activities:
4
Equality Housing
Short Term Care
Community Services (Children)
Community Services (Adults)
Employment Opportunities
Investment income
5
Total income
Total expenditure
Net income / (expenditure) before net gains / (losses) on
investments
Net gains / (losses) on investments
Net income / (expenditure) for the year
Transfers between funds
Net income/ (expenditure) before other recognised
gains and loses
Gains / (losses) on revaluation of fixed assets
Actuarial gains / (losses) on defined benefit pension
schemes
Other gains / (losses)
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Expenditure on:
Raising funds
6
Charitable activities:
6
Equality Housing
Short Term Care
Community Services (Children)
Community Services (Adults)
Employment Opportunities
Expect the Best		 Unrestricted
£
34,897
454,519
.-
14,765
78,445
.-
6,682
589,308
430,950
158,358
11,615
169,973
.-
169,973
-
.-
-
169,973
434,813
604,786
17,822
291,987
.-
15,175
105,966
.-
.-		 Restricted
£
-
457,008
.-
189,892
231,832
32,000
.-
910,732
874,495
36,237
.-
36,237
.-
36,237
-
.-
-
36,237
72,548
108,785
-
442,514
.-
180,883
219,098
32,000
.-		 2022
Total
£
34,897
911,527
.-
204,657
310,277
32,000
6,682
1,500,040
1,305,445
194,595
11,615
206,210
.-
206,210
-
.-
-
206,210
507,361
713,571
17,822
734,501
.-
196,058
325,064
32,000
.-		 2021
Total
£
32,264
832,718
172,029
100,663
275,154
32,000
6,904
1,451,732
14,006
659,673
224,490
102,166
242,607
32,000
2,747
1,277,689
174,043
17,610
191,653
.-
191,653
-
-
-
191,653
315,708
507,361

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. The attached notes form part of these financial statements.

25

BARNET MENCAP Balance Sheet As at 31 March 2022

Note
Fixed assets
Tangible assets
10
Investments
11
Current assets
Debtors
12
Cash at bank and in hand
Liabilities
Creditors: amounts falling due within one year
13
Net current assets
Total assets less current liabilities
Total net assets
Funds
15
Restricted funds
Unrestricted funds:
Designated funds
General funds
Total unrestricted funds
Total funds		 2022
£		 2022
£		 2021
£		 2021
£
7,043 11,480
181,162 169,547
188,205 181,027
81,937 152,168
532,400 284,595
614,337 436,763
88,971 110,429
525,366 326,334
713,571 507,361
713,571 507,361
108,785 72,548
222,343
382,443		 168,802
266,011
604,786 434,813
713,571 507,361

The financial statements have been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

Approved by the trustees on 27�� September 2022

and signed on their behalf by:

Sheila Oliver
Chair of Trustees		 Mike Wiffen, BA(Hon) CPFA
Treasurer

Company registration no. 04274621

The attached notes form part of the financial statements.

26

BARNET MENCAP Statement of Cash Flows For the year ended 31 March 2022

Note
Net cash provided by / (used in) operating activities
16
Cash flows from investing activities:
Interest/ rent/ dividends from investments
Sale/ (purchase) of fixed assets
Sale/ (purchase) of investments
Cash provided by / (used in) investing activities
Cash flows from financing activities:
Repayments of borrowing
Cash inflows from new borrowing
Receipt of endowment
Cash provided by / (used in) financing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Change in cash and cash equivalents due to exchange
rate movements
Cash and cash equivalents at the end of the year
17		 2022
£
6,682
-
-		 2022
£
241,123
6,682
-		 2021
£
6,904
(2,074)
-		 2021
£
140,515
4,830
-
-
-
-		 -
-
-
247,805
284,595
-
0		 145,345
139,250
-
0
532,400 284,595

27

BARNET MENCAP Notes to the Financial Statements For the year ended 31 March 2022

1 Accounting policies

a) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102 - effective 1 January 2015) - (Charities SORP FRS 102) and the Companies Act 2006.

The charitable company meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

b) Going concern

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. Key judgements that the charitable company has made which have a significant effect on the accounts include estimating the liability from multi-year grant commitments. The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Income received in advance for the provision of specified service is deferred until the criteria for income recognition are met.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

d) Donations of gifts, services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised so refer to the trustees’ annual report for more information about their contribution.

On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

28

BARNET MENCAP Notes to the Financial Statements For the year ended 31 March 2022

d) Donations of gifts, services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised so refer to the trustees’ annual report for more information about their contribution.

On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

e) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

f) Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

g) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h) Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the Charity’s activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 6.

29

BARNET MENCAP Notes to the Financial Statements For the year ended 31 March 2022

i) Operating leases

Rental charges are charged on a straight line basis over the term of the lease.

j) Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds £1,000. Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Office Equipment 20%
Fixtures and fittings 20%
Personal Computer equipment 50%
Larger Computer equipment 25%

k) Listed investments

Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price. Any change in fair value will be recognised in the statement of financial activities.

l) Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

m) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

n) Cash at bank and in hand Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

o) Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

p) Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

q) Pensions

Barnet Mencap provides a defined-contribution pension scheme through The People's Pension in line with the Government's auto-enrolment regulations.

30

BARNET MENCAP Notes to the Financial Statements For the year ended 31 March 2022

2 Detailed comparatives for the statement of financial activities

Detailed comparatives for the statement of financial activities
Income from:
Donations, subscriptions and legacies
Charitable activities:
Equality Housing
Short Term Care
Community Services (Children)
Community Services (Adults)
Employment Opportunities
Investments
Total income
Expenditure on:
Raising funds
Charitable activities:
Equality Housing
Short Term Care
Community Services (Children)
Community Services (Adults)
Employment Opportunities
Expect the Best
Total expenditure
Net income / expenditure before gains / (losses) on investments
Net gains / (losses) on investments
Net income / expenditure
Transfers between funds
Net income / (expenditure) before other
recognised gains and losses
Gains / (losses) on revaluation of fixed assets
Actuarial gains / (losses) on defined benefit pension scheme
Other gains / (losses)
Net movement in funds
Total funds brought forward
Total funds carried forward		 2021
Unrestricted
£		 2021
Restricted
£		 2021
Total
£
32,264 .- 32,264
415,662 417,056 832,718
69,877 102,152 172,029
622 100,041 100,663
41,416 233,738 275,154
32,000 32,000
6,904 - 6,904
566,745 884,987 1,451,732
14,006 - 14,006
257,368 402,305 659,673
122,338 102,152 224,490
2,240 99,926 102,166
29,762 212,845 242,607
.- 32,000 32,000
2,747 .- 2,747
428,461 849,228 1,277,689
138,284 35,759 174,043
17,610 17,610
155,894 35,759 191,653
11,795 (11,795) .-
167,689 23,964 191,653
.- .- .-
.- .- .-
.- .- .-
167,689 23,964 191653
267,124 48,584 315,708
434,813 72,548 507,361

31

BARNET MENCAP Notes to the Financial Statements For the year ended 31 March 2022

3 Income from donations and legacies

Gifts
Subscriptions
Legacies		 Unrestricted
£		 Restricted
£		 2022
Total
£		 2021
Total
£
27,485 - 27,485 19,100
7,412 - 7,412 8,160
.- - .- 5,004
34,897 - 34,897 32,264

32

4 Income from charitable activities

BARNET MENCAP Notes to the Financial Statements

For the year ended 31 March 2022

Equality Housing
London Borough of Barnet (LBB) Contracts
LBB Grant
Other Grants
Other income
Total for Equality Housing
Short Term Care
LBB Contract
LBB Grant
Other Grants
Other income
Total for Short Term Care
Community Services (Children)
LBB Contract
LBB Grant
Other Grants
Other income
Total for Community Services (Children)
Community Services (Adults)
LBB Contract
LBB Grant
MOPAC Hate Crime Grant
Other Grants
Other income
Total for Community Services (Adults)
Employment Opportunities
LBB Contract
Total for Employment Opportunities
Total income from charitable activities		 Unrestricted Restricted 2022
Total		 2021
Total
£ £ £ £
.- 389,671 389,671 371,949
.- 52,855 52,855 40,830
.- 14,482 14,482 4,277
454,519 .- 454,519 415,662
454,519 457,008 911,527 832,718
.- .- .- 84,125
.- .- .- 14595
.- .- .- 3,432
.- .- .- 69,877
.- .- .- 172,029
.- 114,821 114,821 84,134
.- 34,278 34,278 9,844
.- 40,793 40,793 6,063
14,765 .- 14,765 622
14,765 189,892 204,657 100,663
.- 142,700 142,700 161,265
.- 42,443 42,443 22,198
.- 30,000 30,000 30,000
.- 16,689 16,689 20,275
78,445 .- 78,445 41,416
78,445 231,832 310,277 275,154
- 32,000 32,000 32,000
- 32,000 32,000 32,000
547,729 910,732 1,458,461 1,412,564

33

BARNET MENCAP Notes to the Financial Statements For the year ended 31 March 2022

5 Income from investments

Income from investments
Bank interest
Investment income		 Unrestricted Restricted 2022
Total		 2021
Total
£ £ £ £
71 .- 71 212
6,611 .- 6,611 6,692
6,682 .- 6,682 6,904

34

BARNET MENCAP - Notes to the Financial Statements - For the year ended 31 March 2022

6 Analysis of expenditure

Basis of
allocation
Staffing
Direct
Premises
Direct
Supplies & Services
Direct
Activities
Direct
Sundries
Direct
Support costs
Management/
Strategy
Time
Finance
Time
Human Resources
Staff Nos
General
Administration
Time/
Staff
Premises
Space
Postage/Print/
Stationery
Usage
IT
Staff Nos
Support costs
Total expenditure 2022
Total expenditure 2021		 Cost of
raising
funds
£		 Equality
Housing
£		 Short Term
care
£		 Charitable activities
Community
Services
(Children)
Community
Services
(Adults)
£
£		 Charitable activities
Community
Services
(Children)
Community
Services
(Adults)
£
£		 Employment
Opps
£		 Expect The
Best
£		 Support &
Governance
costs
£		 2022 Total
£		 2021 Total
£
13,289 496,671 .- 134,810 183,045 .- .- .- 827,815 827,599
.- 35,325 .- 1,068 12,917 .- .- .- 49,310 115,213
1,722 72,517 .- 1,608 6,732 32,000 .- .- 114,579 56,756
.- 168 .- 6,082 19,717 .- .- .- 25,967 19,412
.- 630 .- 1,013 1,025 .- .- .- 2,668 4,594
.
639 31,934 .- 12,134 19,158 .- .- 63,865 63,865 57,290
453 13,416 .- 7,577 11,060 .- .- 32,506 32,506 22,902
557 8,364 .- 4,717 11,487 .- .- 25,125 25,125 20,124
720 12,565 .- 7,727 15,303 .- .- 36,315 36,315 37,862
259 39,315 .- 12,019 26,895 .- .- 78,488 78,488 65,735
92 5,324 .- 3,162 7,568 .- .- 16,146 16,146 16,116
91 18,272 .- 4,141 10,157 .- .- 32,661 32,661 34,086
17,822 734,501 .- 196,058 325,064 32,000 .- 285,106 1,305,445 1,277,689
.- .- .- .- .- .- .- (285,106) .- 254,115
17,822 734,501 .- 196,058 325,064 32,000 .- .- 1,305,445 .-
14,006 659,673 224,490 102,166 242,607 32,000 2,747 .- 1,277,689 .-

35

Of the total expenditure, £430,950 was unrestricted (2021: £428,461) and £874,495 was restricted (2021: £849,228).

BARNET MENCAP Notes to the Financial Statements For the year ended 31 March 2022

7 Net income / (expenditure) for the year

This is stated after charging / (crediting): 2022 2021
£ £
Operating lease rentals:
Property 65,000 65,000
Other equipment 0.- .-0
Depreciation 4,437 8,506
Auditor's remuneration - Audit Fees (net) 3,600 3,125

8 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel

Staff costs were as follows:
Salaries and wages
Social security costs
Employer’s contribution to defined contribution pension schemes
Redundancy and Termination costs		 2022
£
874,014		 2021
£
872,710
62,918 64,940
18,554 17,220
.- 10,222
955,486 965,092

No employees received employee benefits (excluding employer pension) totalling £60,000 or above during the year.

The total employee benefits including pension contributions of the key management personnel were £175,910 (2021; £180,500)

The charity trustees were not paid nor received any other benefits from employment with the Trust in the year (2021: £nil). No trustees were reimbursed expenses during the year (2021: £Nil ). No charity trustee received payment for professional or other services supplied to the charity (2021: £Nil).

Staff numbers

The average number of employees (head count based on number of staff employed) during the year was as follows:

Charitable activities:-
Equality Housing
Short Breaks
Community Services (Adults)
Community Services (Children)
Expect The Best
Support		 2022
No.
23
.-		 2021
No.
21
19
18 16
6 6
.- 1
6 5
53 68

The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

9 Taxation

36

BARNET MENCAP Notes to the Financial Statements For the year ended 31 March 2022

10
Tangible fixed assets
Office
Other Furn &
Equipment
£
£
Cost
At the start of the year
50,551
26,119
Additions in year
.-
.-
Disposals in
year
.-
.-
At the end of the year
50,551
26,119
Depreciation
At the start of the year
40,776
24,414
Charge for the year
4,023
414
Eliminated on disposal
.-
.-
At the end of the year
44,799
24,828
Net book value
At the end of the year
5,752
1,291
At the start of the year
9,775
1,705
All of the above assets are used for charitable purposes.		 Office
£		 Other Furn &
Equipment
£		 2022
Total
£		 2021
Total
£
50,551 26,119 76,670 74,596
.-
.-		 .-
.-		 .- 2,074
.- .-
50,551 26,119 76,670 76,670
.-
.-
40,776 24,414 65,190 56,684
4,023 414 4,437 8,506
.- .- .- .-
44,799 24,828 69,627 65,190
5,752 1,291 7,043 11,480
9,775 1,705 11,480 17,912
11
Investments
Investments at fair value:
Investment funds
Movements
Market value at the start of the year
Additions at cost
Disposals at carrying value
Net gain / (loss) on revaluation
Market value at the end of the year
The following holdings constituted 5% or more of the total portfolio:
6,556.308 units in Charifund
28,310.388 units in Charibond
30,640.000 units in Charities Properties Fund
2022 2021
£ £
181,162 169,547
181,162 169,547
169,547 151,937
.-
.-		 .-
.-
11,615 17,610
181,162 169,547
57.17%
18.44%
24.39%		 56.94%
20.62%
22.44%
11 Investments
2022 2021
Investments at fair value: £ £
Investment funds 181,162 169,547
181,162 169,547
Movements
Market value at the start of the year 169,547 151,937
Additions at cost .- .-
Disposals at carrying value .- .-
Net gain / (loss) on revaluation 11,615 17,610
Market value at the end of the year 181,162 169,547
The following holdings constituted 5% or more of the total portfolio:
6,556.308 units in Charifund 57.17% 56.94%
28,310.388 units in Charibond 18.44% 20.62%
30,640.000 units in Charities Properties Fund 24.39% 22.44%

37

BARNET MENCAP Notes to the Financial Statements For the year ended 31 March 2022

12
Debtors
Trade and other debtors
Prepayments
13
Creditors: amounts falling due within one year
Trade and other creditors
Taxation and social security
Accruals
Deferred income
Deferred income
Balance at the beginning of the year
Amount released to income in the year
Amount deferred in the year
Balance at the end of the year		 2022
£		 2021
£
60,105 128,381
21,832 23,787
81,937 152,168
2022 2021
£ £
29,748 60,047
21,887 19,404
37,336 30,978
.- .-
88,971 110,429
2022 2021
£ £
.-
.-
.-		 12,745
(12,745)
.-
.- .-

14 Analysis of net assets between funds (as at 31 March 2022)

Tangible fixed assets
Investments
Net current assets
Net assets at the end of the year		 General
unrestricted		 Designated Restricted Total
funds
£ £ £ £
7,043 .-
.-		 .-
.-		 7,043
181,162 181,162
194,278 222,343 108,785 525,366
382,443 222,343 108,785 713,571

Analysis of net assets between funds (previous year for comparison)

Tangible fixed assets
Investments
Net current assets
Net assets at the end of the year		 General
unrestricted		 Designated Restricted Total
funds
£ £ £ £
11,480 .-
.-		 .-
.-		 11,480
169,547 169,547
84,984 168,802 72,548 326,334
266,011 168,802 72,548 507,361

38

BARNET MENCAP Notes to the Financial Statements For the year ended 31 March 2022

15
Movements in funds
Restricted funds:
LBB COPS/Ronak
LDDF Carers Sub-Group
MOPAC - Hate Crime
Royal Mencap Society EPATS
LBB - Covid-19
LBB - Covid 19 Shared Houses
LBB - Covid 19 Recruitment +
Retention
LBB - Covid 19 Vaccination
City of London Bridge Trust
Royal Mencap Society Let's Go Digital
John Lyons Charity
Baily Thomas
Clifford Chance - Safe Places
Age UK - Winter Fund
Other Restricted Funds
Total Restricted funds
Unrestricted funds:
Designated funds:
Office Rent/Dilapidations Reserve
Community Service Fund (Welfare)
Sherrick House
Maintenance &
Refurbishment
Contingency Fund
Equality Housing - Shared Houses
Maintenance &
Refurbishment
Voids
Time Out Reserve
NNLS - Autism Project
Covid-19 Contingency
Station Road Start-up
Hendon Lane - Improvements Fund
Recruitment & Retention
Total designated funds
General funds
Total unrestricted funds
Total funds		 At 1 April
2021
£		 Income
£
.-
.-		 Expenditure
£		 Transfers
£
.-
.-
.-
.-
.-		 At 31
March 2022
£
310 171 139
1,796 .- 1,796
18,605 30,000 29,692 18,913
12,397 .- 413 11,984
29,751 76,618 61,827 44,542
.- 34,661 34,661 .- .-
.- 15,799 15,799 .- .-
.- 2,050 2,050 .- .-
2,016 .- 1,323 .- 693
2,700 .- 2,700 .- .-
.- 35,000 30,204 .- 4,796
.- 28,796 14,398 .- 14,398
.- 4,000 2,029 .- 1,971
.- 4,000 3,700 .- 300
4,973 679,808 675,528 .- 9,253
72,548 910,732 874,495 .- 108,785
80,000 0.- 0.- 10,000 90,000
522 0.- 0.- .- 522
1,399 .- 1,399 .- .-
15,000 .- 8,916 .- 6,084
2,403 .- .- 15,000 17,403
7,035 .- .- 10,000 17,035
643 .- 175 .- 468
11,800 6,737 .- 5,831
50,000 .- .- 50,000
.- .- .- 5,000 5,000
.- .- .- 10,000 10,000
.- .- .- 20,000 20,000
168,802 .- 16,459 70,000 222,343
266,011 600,923 414,491 (70,000) 382,443
434,813 600,923 430,950 .- 604,786
507,361 1,511,655 1,305,445 .- 713,571

39

BARNET MENCAP Notes to the Financial Statements For the year ended 31 March 2022

15
Movements in funds 2021
Restricted funds:
Brokerage Reserve
LBB Employment/Training
LBB COPS/Ronak
LDDF Carers Sub-Group
People as Citizens
Health For All
Healthwatch
Hate Crime
Royal Mencap Society E-PAtS
LBB Covid-19
City of London Bridge Trust
Royal Mencap Society Let's Go Digital
Other Restricted Funds
Total restricted funds
Unrestricted funds:
Designated funds:
Office Rent/Dilapidations Reserve
Inclusion Fund
Community Service Fund (Welfare)
Sherrick House
Maintenance &
Refurbishment
Contingency Fund
Equality Housing - Shared Houses
Maintenance &
Refurbishment
Voids
Time Out Reserve
Open Start Surestart Reserve
Expect the Best (post DoH)
NNLS - Autism Project
Covid-19 Contingency
Total designated funds
General funds
Total unrestricted funds
Total funds
Previous year for comparison		 At 1 April
£
2020		 £
Income		 £
Expenditure		 £
Transfers		 At 31
£
March 2021
1,812 0.- .- (1,812) .-
5,090 0.- .- (5,090) .-
310 0.- .- .- 310
1,796 0.- .- .- 1,796
497 0.- .- (497) .-
1,608 0.- .- (1,608) .-
2,788 0.- .- (2,788) .-
14,613 32,000 28,008 .- 18,605
12,397 .- 12,397
.- 114,425 84,674 .- 29,751
.- 8,000 5,984 .- 2,016
.- 2,700 .- .- 2,700
.- 727,862 730,562 .- 4,973
48,584 884,987 849,228 (11,795) 72,548
70,000
2,533
522
1,399
5,000
2,403
7,035
643		 .-
.-
.-
.-
.-
.-
.-
.-
.-		 .-
.-
.-
.-
.-
.-
.-		 10,000
(2,533)
.-
.-
.-
10,000
.-
.-
.-
.-		 80,000
.-
522
1,399
15,000
2,403
7,035
643
3,000 .- (3,000) .-
1,304 .- 1,304 .- .-
11,800 .- .- .- 11,800
.- .- .- 50,000 50,000
105,639 .- 1,304 64,467 168,802
161,485 584,355 427,157 (52,672) 266,011
267,124 584,355 428,461 (11,795) 434,813
315,708 1,469,342 1,277,689 .- 507,361

40

BARNET MENCAP Notes to the Financial Statements For the year ended 31 March 2022

Purposes of restricted funds

The COPS Ronak Project Reserve Fund is for the purpose of continuing Project activities. The People as Citizens Fund is to enable people with learning disabilities to lead active lives. The LDDF Carers Sub Group Reserve Fund is for funding the support of carers. The Hate Crime Reserve Fund is for increasing awareness of hate crime.

The Royal Mencap Society EPATS Fund is to support parents of children with special needs. RMS Let's Go Digital for IT equipment + training to service users.

LBB Covid-19 Grant was for additional staffing costs during the pandemic.

City Of London Bridge Trust was for support for families. The Baily Thomas Grant is for additional staffing for Project Support. The John Lyons Charity is for the Open Door project, supporting children and parents. Clifford Chance was to develop Safe Places project.

Age UK Winter Fund was for welfare support for families facing hardship. LBB Covid 19 Recruitment + Retention Grant was for associated costs.

LBB Vaccination Grant was to encourage staff take up.

LBB Covid 19 Shared Houses was to ensure service continuation.

Purposes of designated funds

The Office Rent/Dilapidation Reserve Fund is for potential commitments arising under the Office Lease The Community Service Fund (Welfare) is for special items to support individuals or families lacking other sources.

The Sherrick House Reserve Funds are for costs related to the closure and transfer of the property. The Equality Housing-Shared Housing Reserve Funds are for improvements to the Houses and excessive voids

The Time Out Reserve Fund is for the purpose of continuing activities.

NNLS Autism Project is funding from the New North London Synagogue for those with autism. The Station Road Startup Fund is for costs associated with setting up the facility. The Hendon Lane Improvements fund is for office refurbishment costs. The Recruitment + Retention Fund is for initiatives to improve both.

41

BARNET MENCAP Notes to the Financial Statements For the year ended 31 March 2022

16 Reconciliation of net income / (expenditure) to net cash flow from operating activities

Net income / (expenditure) for the reporting
period
(as per the statement of financial activities)
Depreciation
Interest, rent and dividends from investments
Gains/ (losses) on investments
(Increase)/ decrease in debtors
Increase/ (decrease) in creditors
Net cash provided by / (used in) operating
activities
Analysis of cash and cash equivalents
At 1 April
2021
Cash
flows
£
£
Cash at bank and in hand
284,595
247,805
Deposits (less than three months)
.-0
.-0
Total cash and cash equivalents
284,595
247,805
Operating lease commitments
Total future minimum lease payments under non-cancellable operating leases a
follows:		 2022
£		 2022
£		 2021
£
206,210 191,653
4,437 8,506
(6,682) (6,904)
(11,615) (17,610)
70,231 (9,039)
(21,458) (26,091)
241,123 140,515
At 1 April
2021		 Cash
flows		 Other
changes		 At 31 Mar
2022
£ £ £ £
284,595 247,805 0.- 532,400
.-0 .-0 .-0 .-0
284,595 247,805 .- 532,400
re as
Less than 1
year
1 - 5 years		 Property
2022 2021
£ £
65,000 65,000
260,000 260,000
325,000 325,000

17 Analysis of cash and cash equivalents

18 Operating lease commitments

Property
2022 2021
£ £
Less than 1
year		 65,000 65,000
1 - 5 years 260,000 260,000
325,000 325,000

19 Legal status of the charity

The charity is a company limited by guarantee and has no share capital. Each member is liable to contribute a sum not exceeding £1 in the event of the charity being wound up.

42

BARNET MENCAP Notes to the Financial Statements For the year ended 31 March 2022

20 Related party transactions

During the year there were related parties transactions as follows:

Name of Key Management Personnel: Samantha Bishop

Steve Clare (Stepfather of Samantha Bishop) provided building work to the charity in the amount of £697 (2021: £486).

Gary Bishop (Husband of Samantha Bishop) provided house clearance work to the charity in the amount of £630 (2021: Nil).

There are no donations from related parties that are outside the normal course of business, and no restricted donations from related parties.

43